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The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008
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Fixed assets
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49. Where any fixed assets of the company (other than listed investments) are included under any item shown in the company’s balance sheet at an amount determined on any basis mentioned in paragraph 32, the following information must be given—
(a)the years (so far as they are known to the directors) in which the assets were severally valued and the several values, and
(b)in the case of assets that have been valued during the financial year, the names of the persons who valued them or particulars of their qualifications for doing so and (whichever is stated) the bases of valuation used by them.
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